Premier Anti-AgingPremier Anti-Aging Co., Ltd.4934東証グロース化学FY ending Jul 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed -20.6% from the prior year, operating profit +343.9%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 8.5% | 2.51× | 21.4% | 1.89× | 40.4% |
| 2022 | 4.2% | 2.67× | 11.2% | 1.67× | 18.7% |
| 2023 | — | —× | -6.0% | —× | — |
| 2024 | — | —× | -12.8% | —× | — |
| 2025 | 2.9% | 1.53× | 4.5% | 1.67× | 7.4% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Revenue | 32,815 | 33,912 | 26,400 | 20,359 | 16,160 |
| Cost of revenue | 6,383 | 7,283 | 7,157 | 4,258 | 3,774 |
| Gross profit | 26,432 | 26,629 | 19,242 | 16,100 | 12,386 |
| SG&A | 21,750 | 24,215 | 19,854 | 15,961 | 11,768 |
| Operating income | 4,680 | 2,414 | -611 | 139 | 617 |
| Pretax income | 4,653 | 2,572 | -659 | -902 | 588 |
| Income tax | 1,859 | 1,148 | 74 | 581 | 116 |
| Net income attributable to owners | 2,794 | 1,424 | -733 | -1,483 | 471 |
| Operating margin | 14.3% | 7.1% | -2.3% | 0.7% | 3.8% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥6.05B | ¥2.96B | ¥4.66B | ¥4.75B | ¥4.66B |
| Total assets | ¥13.1B | ¥12.3B | ¥12.1B | ¥11B | ¥10.1B |
| Net assets | ¥6.9B | ¥8.35B | ¥7.61B | ¥6.12B | ¥6.61B |
| Share capital | ¥1.35B | ¥1.35B | ¥1.35B | ¥1.35B | ¥1.35B |
| Property, plant and equipment | ¥120.5M | ¥110.2M | ¥77M | ¥610M | ¥553M |
| Intangible assets excluding goodwill | ¥149.6M | ¥266.3M | ¥1.51B | ¥999M | ¥914M |
| Goodwill | — | — | ¥394M | ¥352M | ¥310M |
| Investment securities | ¥10M | ¥20M | ¥19M | ¥10M | ¥18M |
| Current assets | ¥12.5B | ¥11.5B | ¥9.23B | ¥8.88B | ¥8.07B |
| Current liabilities | ¥5.59B | ¥3.22B | ¥3.02B | ¥3.76B | ¥3B |
| Short-term borrowings | — | ¥390M | ¥568M | ¥1.01B | ¥405M |
| Long-term borrowings | ¥545.9M | ¥701.1M | ¥1.37B | ¥980M | ¥451M |
| Bonds | — | — | ¥70M | ¥43M | ¥17M |
| Interest-bearing debt | — | — | ¥2Bderived | ¥2.03Bderived | ¥873Mderived |
| Total liabilities | ¥6.17B | ¥3.95B | ¥4.53B | ¥4.88B | ¥3.53B |
| Equity attributable to owners of parent | ¥6.91B | ¥8.32B | ¥7.59B | ¥6.11B | ¥6.58B |
| Retained earnings | ¥4.21B | ¥5.62B | ¥4.89B | ¥3.4B | ¥3.88B |
| Treasury stock | -¥1.1M | -¥1.3M | -¥1M | -¥1M | -¥1M |
EDINET (FSA Japan)
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Extracted from XBRL: 49 / Derived from other figures: 2
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